Income Tax Appellate Tribunal - Ahmedabad
Ahmedabad Urban Development ... vs The Dy. Dit(Exemption),, Ahmedabad on 13 December, 2017
ITA No. 3272/Ahd/2014
Ahmedabad Urban Development Authority vs DDIT
Assessment Year : 2010-11
Page 1 of 2
IN THE INCOME TAX APPELLATE TRIBUNAL
AHMEDABAD "D" BENCH, AHMEDABAD
[Coram: Pramod Kumar AM and S S Godara JM]
ITA No. 3272/Ahd/2014
Assessment Year: 2010-11
Ahmedabad Urban Development Authority .........................Appellant
Sardar Vallabhbhai Patel Sankul,
Usmanpura, Ashram Road,
Ahmedabad - 380 014
[PAN : AAALA 0233 B]
Vs.
Deputy Director of Income-tax (Exemption) .......................Respondent
Ahmedabad
Appearances by:
SN Soparkar & Parin Shah for the assessee
VK Singh for the Revenue
Date of concluding the hearing : 13.12.2017
Date of pronouncing the order : 13.12.2017
O R D E R
Per Pramod Kumar AM:
1. By way of this appeal, the assessee appellant has challenged correctness of the order dated 1st October 2014, passed by the CIT(A)-XXI, Ahmedabad, in the matter of order dated 17.10.2013 under section 154 of the Income-tax Act, 1961, for the assessment year 2010-11.
2. When this appeal was called out for hearing, learned counsel for the assessee fairly submitted that in view of the Hon'ble jurisdictional High Court's judgment in the case of assessee, i.e. Ahmedabad Urban Development Authority Vs. ACIT, [2017] 396 ITR 323 (Gujarat), wherein the matter has been decided on merits in favour of the assessee, this appeal is wholly academic and infructuous. It is stated that, in this view of the matter and upon recording the facts as such, he has ITA No. 3272/Ahd/2014 Ahmedabad Urban Development Authority vs DDIT Assessment Year : 2010-11 Page 2 of 2 no objection that the appeal being dismissed as infructuous. Learned Departmental Representative does not oppose this submission of the assessee.
3. In view of the above discussions, and bearing in mind entirety of the case, we deem it fit and proper to dismiss the appeal as infructuous. Pronounced in the open court today on the 13th day of December, 2017.
Sd/- Sd/-
S S Godara Pramod Kumar
(Judicial Member) (Accountant Member)
*bt
Ahmedabad, the 13th day of December, 2017
Copies to: (1) The appellant
(2) The respondent
(3) Commissioner
(4) CIT(A)
(5) Departmental Representative
(6) Guard File
By order
TRUE COPY
Assistant Registrar
Income Tax Appellate Tribunal
Ahmedabad benches, Ahmedabad
1. Date of dictation: ......13.12.2017...- 1 page dictation pad, as dictated by Hon'ble AM, is attached............
2. Date on which the typed draft is placed before the Dictating Member: 13.12.2017..........
3. Date on which the approved draft comes to the Sr. P.S./P.S.: .... 13.12.2017.......
4. Date on which the fair order is placed before the Dictating Member for Pronouncement: ...
13.12.2017.....................
5. Date on which the file goes to the Bench Clerk : ... 19.12.2017.....................
6. Date on which the file goes to the Head Clerk : ..................................
7. The date on which the file goes to the Assistant Registrar for signature on the order: ..........................
8. Date of Despatch of the Order: ........................